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投资是企业永恒的主题。在企业日益国际化的今天，合资企业不可避免地出现再投资问题。在再投资决策中，税收筹划日益成为重要的内容。通俗地说，再投资退税，就是把所缴的税“拿”回来。税法中关于外商投资企业和外国企业所得税中有一条“再投资退税”的优惠规定。其中的关键
Investment is the eternal theme of business. In an increasingly international business today, joint ventures inevitably arise reinvestment issues. Tax planning is increasingly becoming an important element in reinvestment decisions. To put it in a nutshell, reinvesting a tax rebate means “taking” the tax paid back. Tax law on foreign-invested enterprises and foreign enterprises income tax there is a “reinvestment tax rebate” preferential regulations. One of the key